Question 27 Sleep Country is a Canadian specialty mattress retailer. The following information (all amounts in thousands) can be found on its recent balance sheets: December 31, December 31, December 31, 2017 2016 2015 Cash $23,620 $23,820 $16,639 Trade and other receivables 14,002 14,937 8,406 Inventories 38,275 34,538 32,070 Prepaid expenses and deposits 1,833 2,399 2,087 Property and equipment 52,773 33,927 28,987 Other long-term assets 351,945 351,387 351,178 Trade and other payables 52,406 40,522 46,024 Customer deposits 19,587 17,554 15,598 Other current liabilities 662 445 725 Non-current liabilities 142,985 151,187 143,429 Shareholders' equity 266,808 251,300 233,591 Calculate Sleep Country's current assets and current liabilities for each period. (Enter amounts in thousands.) December 31, 2017 December 31, 2016 December 31, 2015 Current assets $ $ Current liabilities $ $ Calculate Sleep Country's working capital, current ratio, and acid-test ratio for each period. (Enter working capital amounts in thousands. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round current ratio and acid-test ratio answers to 2 decimal places, e.g. 1.75:1) December 31, 2017 December 31, 2016 December 31, 2015 Working Capital $ $ $ Current Ratio : 1 1 Acid-test Ratio 1 : 1